अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
गगनं स्पर्शनं तेजो रसश् च पृथिवी तथा चन्द्रः सूर्यस्तथात्मा च तनवः शिवभाषिताः
gaganaṃ sparśanaṃ tejo rasaś ca pṛthivī tathā candraḥ sūryastathātmā ca tanavaḥ śivabhāṣitāḥ
Śiva declarou que estas são as Suas formas manifestas (tanavaḥ): o espaço, o toque (ar), o fogo, o sabor (água) e a terra; do mesmo modo, a lua, o sol e o ātman, o Si mesmo.
Suta Goswami (narrating Shiva’s teaching as preserved in the Purana)
It grounds Linga-upāsanā in a cosmic vision: the Linga signifies Pati (Śiva) pervading the pañcabhūtas and the luminaries, so worship is not merely icon-based but recognition of Śiva’s all-pervasive presence.
Śiva-tattva is shown as both transcendent and immanent: He is present as elemental reality (space through earth), as cosmic regulators (sun and moon), and as ātman—the indwelling consciousness of the pashu (soul).
A pañcabhūta- and jyoti-oriented contemplation: in Pāśupata-aligned practice, the sādhaka internalizes worship by meditating on Śiva as the elements, sun, moon, and the ātman—loosening pasha (bondage) through tattva-vicāra.